Civic Intelligence

The Open School

990 • Fiscal year 2023 • EIN 46-0745295

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

2625 N Tustin AvenueSanta Ana, CA 92705

(714) 326-9736

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

46th percentile

1.1%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$47,321

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

53rd percentile

2.7%

Faster asset growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

39%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$162,433

Up $4,308 (+2.7%) from 2022

Net Assets

Up

$156,412

Up $4,079 (+2.7%) from 2022

Liabilities

Up

$6,021

Up $229 (+4.0%) from 2022

Revenue

Up

$459,653

Up $128,531 (+39%) from 2022

Expenses

Up

$454,527

Up $168,140 (+59%) from 2022

Net Income

Down

$5,126

Down $39,609 (-89%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2016: $20,249Liabilities 2016: $1,776Net Assets 2016: $18,4732016Assets 2017: $21,542Liabilities 2017: $3,547Net Assets 2017: $17,9952017Assets 2018: $58,529Liabilities 2018: $23,430Net Assets 2018: $35,0992018Assets 2019: $55,336Liabilities 2019: $6,391Net Assets 2019: $48,9452019Assets 2020: $91,021Liabilities 2020: $24,295Net Assets 2020: $66,7262020Assets 2021: $162,089Liabilities 2021: $47,839Net Assets 2021: $114,2502021Assets 2022: $158,125Liabilities 2022: $5,792Net Assets 2022: $152,3332022Assets 2023: $162,433Liabilities 2023: $6,021Net Assets 2023: $156,4122023Assets 2024: $314,709Liabilities 2024: $46,621Net Assets 2024: $268,0882024

Highlighted filing

2023

Assets$162,433
Liabilities$6,021
Net Assets$156,412

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2016: $57,151Expenses 2016: $46,222Net Income 2016: $10,9292016Revenue 2017: $103,808Expenses 2017: $104,286Net Income 2017: -$4782017Revenue 2018: $129,820Expenses 2018: $112,716Net Income 2018: $17,1042018Revenue 2019: $147,994Expenses 2019: $134,148Net Income 2019: $13,8462019Revenue 2020: $198,676Expenses 2020: $180,895Net Income 2020: $17,7812020Revenue 2021: $204,893Expenses 2021: $157,369Net Income 2021: $47,5242021Revenue 2022: $331,122Expenses 2022: $286,387Net Income 2022: $44,7352022Revenue 2023: $459,653Expenses 2023: $454,527Net Income 2023: $5,1262023Revenue 2024: $636,604Expenses 2024: $523,311Net Income 2024: $113,2932024

Highlighted filing

2023

Revenue$459,653
Expenses$454,527
Net Income$5,126
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$460,191
Mission and Program Overview

Mission

Providing learner-led education that respects, trusts and empowers students to pursue their interests, optimize their potential as humans, and allow their true selves to emerge.

Providing learner-led education that respects, trusts, and empowers students to pursue their interests, optimize their potential as humans, and allows their true selves to emerge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$79,848$87,762▲ $7,914
Savings and Temporary Cash Investments$53,543$59,862▲ $6,319
Land, Buildings, and Equipment, Net$21,634$11,643▼ $9,991
Inventories for Sale or Use$450$450→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$158,125$162,433▲ $4,308
Other Assets Total$2,650$2,716▲ $66
Liabilities
Other Liabilities$4,522$4,450▼ $72
Escrow Account Liability$1,270$1,571▲ $301
Total Liabilities$5,792$6,021▲ $229
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$152,333$156,412▲ $4,079
Total Net Assets Fund Balance$152,333$156,412▲ $4,079
Total Liabilities and Net Assets / Fund Balance$158,125$162,433▲ $4,308

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,444$33,228$43,672
Other Land Buildings$1,199$4,260$5,459
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Casandra ClausenChairmanFT$47,321$47,321
Aaron BrowderSecretaryFT$45,230$45,230
Ben PageDirector-$1,669$1,669

Board Members and Trustees

NameTitle
Sarah StrainPresident
Corrie Reill-EricksonDirector
Finnegan ThurloDirector
James SpadyDirector
Jon CassieDirector
Madeline PiscopoDirector
Matt DaleDirector
Ingrid ShultzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,074
Program Service Revenue
$441,305
Investment Income
$6,882
Other Revenue
$1,392
All Other Contributions
$10,074
Change in Net Assets
$5,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$268,455
Other Expenses$186,072
Total Fundraising Expense$16,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,615$23,132$5,226$132,973
Current Officers, Directors, Trustees, and Key Employees$51,685$58,699$6,685$117,069
Fees for Services Other$1,749$63,257-$65,006
Occupancy$28,305$4,996-$33,301
Information Technology$25,881$1,362-$27,243
Payroll Taxes$11,510$6,026$877$18,413
Travel$7,727$1,101$839$9,667
Depreciation Depletion$9,453--$9,453
Fees for Services Accounting-$8,225-$8,225
Insurance$3,089$3,089-$6,178
Office Expenses$1,326$2,142$1,632$5,100
Advertising-$3,247$1,083$4,330
Other Expenses$197$319$243$759
All Other Expenses$38$62$47$147
Total Functional Expenses$257,397$180,133$16,997$454,527
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$4,450
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section B, Line 12C

All officers and directors are required to complete and sign the conflict ofinterest disclosure each year or when a change occurs.

Form 990, Part VI, Section B, Line 15A

Salary tier schedule based on years of experience, with additional stipend for Executive Director role

Form 990, Part VI, Section C, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Open School
EIN
46-0745295
Phone
7143269736
Address
2625 N Tustin Avenue, Santa Ana, CA 92705

Signing Officer

Name
Casandra Clausen
Title
Executive Director
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casandra Clausen
Formed
2012
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
8
Employees
8
Volunteers
4

Preparer

Firm
MPK Advisors & CPAs
Address
41197 Golden Gate Circle Ste 208, Murrieta, CA 92562
Preparer
Michael Klein CPA
Phone
9517637970
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

The school maintains custodial accounts for students to use to purchase school supplies.

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IRS990/Desc0We grew an innovative virtual K-12 program, bringing self-directed democratic education to students around the country. Our enrollment doubled during this time due to this program, creating new jobs and serving families from across the socio-economic spectrum. Students in our on-campus and virtual program pursued a variety of personalized interests and met their own objectives with the support of our staff and resources, including studying Ancient Mythologies and Languages, Computer Science and Programming, Animation, Costume Design and Construction, Herpetology, Marine Biology, and more. We hired additional staff specifically for the virtual program. Our on-campus program increased in size of enrollment and staffing, introducing new opportunities to our students in the form of enrichment workshops and classes. Our parent community volunteered their time to chaperone field trips and share their interests with the students.
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IRS990/NetUnrlzdGainsLossesInvstAmt0-1047
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0152333
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0156412
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04996
IRS990/OccupancyGrp/ProgramServicesAmt028305
IRS990/OccupancyGrp/TotalAmt033301
IRS990/OfficeExpensesGrp/FundraisingAmt01632
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02142
IRS990/OfficeExpensesGrp/ProgramServicesAmt01326
IRS990/OfficeExpensesGrp/TotalAmt05100
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02650
IRS990/OtherAssetsTotalGrp/EOYAmt02716
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Self Directed Educ. Supplies
IRS990/OtherExpensesGrp/Desc1Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc2Meals and Entertainment
IRS990/OtherExpensesGrp/Desc3Bank and merchant fees
IRS990/OtherExpensesGrp/FundraisingAmt0365
IRS990/OtherExpensesGrp/FundraisingAmt1243
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03997
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1479
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2319
IRS990/OtherExpensesGrp/ProgramServicesAmt010849
IRS990/OtherExpensesGrp/ProgramServicesAmt1973
IRS990/OtherExpensesGrp/ProgramServicesAmt2197
IRS990/OtherExpensesGrp/TotalAmt010849
IRS990/OtherExpensesGrp/TotalAmt13997
IRS990/OtherExpensesGrp/TotalAmt21817
IRS990/OtherExpensesGrp/TotalAmt3759
IRS990/OtherLiabilitiesGrp/BOYAmt04522
IRS990/OtherLiabilitiesGrp/EOYAmt04450
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05226
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023132
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104615
IRS990/OtherSalariesAndWagesGrp/TotalAmt0132973
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0877
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06026
IRS990/PayrollTaxesGrp/ProgramServicesAmt011510
IRS990/PayrollTaxesGrp/TotalAmt018413
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Casandra Clausen
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Education Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0441305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0441305
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071946
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0405
IRS990/PYInvestmentIncomeAmt0201
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0119453
IRS990/PYOtherRevenueAmt06003
IRS990/PYProgramServiceRevenueAmt0252972
IRS990/PYRevenuesLessExpensesAmt044735
IRS990/PYSalariesCompEmpBnftPaidAmt0166529
IRS990/PYTotalExpensesAmt0286387
IRS990/PYTotalRevenueAmt0331122
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05126
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0441305
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt053543
IRS990/SavingsAndTempCashInvstGrp/EOYAmt059862
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010444
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033228
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043672
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01199
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04260
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05459
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The school maintains custodial accounts for students to use to purchase school supplies.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b: Explanation of escrow account liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011643
IRS990ScheduleD/TotalLiabilityAmt04450
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Corporation admits students of any race, color, national or ethnic origin, ancestry, age, religion or religious creed, disability or handicap, sex or gender, gender identity and/or expression, sexual orientation, military or veteran status, genetic information, or any other characteristic protected under applicable Federal, State, or Local law, to all the rights, privileges, programs, and activities generally accorded or made available to students at the Corporation. The Corporation does not discriminate on the basis of race, color, national or ethnic origin, ancestry, age, religion or religious creed, disability or handicap, sex or gender, gender identity and/or expression, sexual orientation, military or veteran status, genetic information, or any other characteristic protected under applicable federal, state, or local law in the administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All officers and directors are required to complete and sign the conflict ofinterest disclosure each year or when a change occurs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salary tier schedule based on years of experience, with additional stipend for Executive Director role
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No other documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19

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